asked the Minister for Industry and Commerce the conditions necessary for cars and vans to qualify for the preferential rate of tax, and the makes of car that qualify for such preferential road tax rate.
Ceisteanna—Questions. Oral Answers. - Preferential Road Tax Rates.
16.
Subject to what follows, I am empowered to authorise the granting of a reduced rate of Road Tax in the following principal categories:
(1) private cars over 16 horse power.
(2) commercial vehicles between 1 ton and 1½ tons unladen weight.
In each case, the vehicles must be assembled in this country from completely knocked-down aggregates and certain materials and accessories of Irish manufacture must be used in the course of the assembly and finishing of the vehicle. In the case of commercial vehicles there is an additional requirement that the body, including the cab, must be fabricated in this country from, in so far as possible, materials of Irish manufacture.